H258808

U.S. Customs and Border Protection HQ H258808 October 20, 2020 CLA-2 OT:RR:CTF:EMAIN H258808 PF CATEGORY: Classification TARIFF NO.: 3926.30.50 Port Director U.S. Customs and Border Protection Port of Seattle 1000 Second Avenue, Suite 2200 Seattle, WA 98104 Re: Protest and Application for Further Review No: 3001-14-100269; Classification of a floor seal assembly and a lavatory trim Dear Port Director: The following is our decision as to Protest and Application for Further Review (“AFR”) No. 3001-14-100269, which was filed on August 20, 2014 on behalf of Jamco America, Inc. (“protestant”). The protest pertains to the classification of a floor seal assembly and a lavatory trim under the Harmonized Tariff Schedule of the United States (“HTSUS”). The subject merchandise was entered by protestant on November 22, 2013 at the Seattle-Tacoma International Airport. On June 13, 2014, CBP liquidated the floor seal assembly under subheading 3925.90, HTSUS, which provides for “Builders’ ware of plastics, not elsewhere specified or included: Other” and liquidated the lavatory trim under subheading 3926.30.50, HTSUS, which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Fittings for furniture, coachwork or the like: Other.” On August 20, 2014, the protestant filed a protest and AFR regarding the tariff classification of the floor seal assembly and lavatory trim. Protestant contends that the floor seal assembly and the lavatory trim should be classified in subheading 8803.30.00, HTSUS, which provides for “Parts of goods of heading 8801 or 8802: Other parts of airplanes or helicopters.” In the alternative and with respect to the floor seal assembly, the protestant contends that it should be classified in subheading 3926.90.45, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Gaskets, washers and other seals.” In the alternative and with respect to the lavatory trim, the protestant maintains that it should be classified in subheading 3926.90.99, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other.” In reaching our determination, we have considered the protest, supplemental protest submitted on October 1, 2014, and supplemental information submitted via e-mail between April 20, 2015 and October 5, 2018. We also considered arguments presented during a meeting held on May 6, 2020. FACTS: The merchandise at issue consist of a floor seal assembly and a lavatory trim utilized in commercial passenger aircraft. The floor seal assembly, identified as Part No. AFLS000015A0018, is made of aluminum and plastic that is installed on the galleys of Boeing 787 aircraft. The plastic content of the floor seal assembly predominates by both weight and volume. The floor seal assembly attaches to the inner galley wall of a Boeing 787 and seals the gap between the walls and the floor. The floor seal is secured by 5 screws and washers in order to “lock” the piece into place. The floor seal assembly functions as a bumper to protect the floor from impact from food and drink carts. Protestant has stated that the floor seal assembly “is used solely for aesthetic purposes to ‘seal the gap’ between the floor and wall of an airplane galley.” The lavatory trim, identified as Part No. PEXA009037A003, is a trim piece that snaps and clicks in place and is used on Boeing 787 lavatories. The trim piece is installed on the side panels of the lavatory doors for “strictly aesthetic purposes” to cover the edge of the door panel. The trim piece is comprised of noryl plastic. ISSUES: Whether the floor seal assembly is properly classified as builders’ ware of plastics of heading 3925, HTSUS, as other articles of plastics of heading 3926, HTSUS, or as parts of goods (aircraft) of heading 8802, HTSUS. Whether the lavatory trim is properly classified as other articles of plastics of heading 3926 or as parts of goods (aircraft) of heading 8802, HTSUS. LAW AND ANALYSIS: Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a) (2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protests No. 3001-14-100269 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve questions of law or fact, which have not been ruled upon by the Commissioner of Customs or his designee, or by the courts. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2013 HTSUS headings under consideration are as follows: 3925 Builders’ ware of plastics, not elsewhere specified or included 3926 Other articles of plastics and articles of other materials of heading 3901 to 3914 8803 Parts of goods of heading 8801 or 8802 Note 1 to Chapter 39, HTSUS, defines “plastics” as: [T]hose materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticizer) by molding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout the tariff schedule, any reference to “plastics” also includes vulcanized fiber. The expression, however, does not apply to materials regarded as textile materials of section XI. Note 2 to Chapter 39 provides, in pertinent part: This Chapter does not cover: (t) Parts of aircraft or vehicles of Section XVII; Note 3 to Section XVII provides: References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. Note 11 (ij) to Chapter 39 states that the provision for builders' ware of plastics in heading 3925 applies only to the following articles, not being products covered by any of the earlier headings of subchapter II: Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch plates and other protective plates. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the HTSUS at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The EN to heading 3925, HTSUS, states, in pertinent part: This headi

Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a) (2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protests No. 3001-14-100269 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(b) because the decision against which the protest was filed is alleged to involve questions of law or fact, which have not been ruled upon by the Commissioner of Customs or his designee, or by the courts.  Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2013 HTSUS headings under consideration are as follows:3925 Builders’ ware of plastics, not elsewhere specified or included3926 Other articles of plastics and articles of other materials of heading 3901 to 39148803 Parts of goods of heading 8801 or 8802Note 1 to Chapter 39, HTSUS, defines “plastics” as:[T]hose materials of headings 3901 to 3914 which are or have been capable, either at the moment of polymerization or at some subsequent stage, of being formed under external influence (usual